Sales and Use Tax Annotations

Annotation 385.0533

(a) IN GENERAL

385.0533 Publications Used with Classroom Instructional Program. Certain religious publications that have continuity of literary character would qualify as exempt periodicals although these publications are also supplemental to classroom material and instruction. The currency of their content suggests that each quarterly issue is one of an indefinite series of publications and that each is not basically a reissue or update of a previously issued item. 9/28/72; 5/28/76.